An undiscounted starting point of 35 years imprisonment for manufacturing approximately 44 kilograms of methylamphetamine was manifestly excessive where the offenders had strong subjective cases including good character, guilty pleas, remorse, and positive prospects of rehabilitation; the appropriate undiscounted starting point was 28 years. The utilitarian value of an early guilty plea may be eroded where the offender advances substantial factual issues in contested sentencing proceedings that are resolved adversely, even where the sentencing judge considers it appropriate for the court to be assisted by full detail.
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